- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.10 | 50.16 | 3.0 | 0 | 42.27 | -17.04 | 929.31 | -40.47 | 0.00 | 0 | 954.78 | -38.54 | 871.32 | -33.83 |
| 2022 (9) | 0.06 | -73.17 | 0 | 0 | 50.95 | -23.0 | 1561.05 | 21.04 | 0.00 | 0 | 1553.42 | 324.34 | 1316.85 | 440.2 |
| 2021 (8) | 0.24 | 6.92 | 0 | 0 | 66.17 | 86.45 | 1289.71 | 283.29 | 0.00 | 0 | 366.08 | -5.43 | 243.77 | -21.52 |
| 2020 (7) | 0.22 | -30.79 | 1.31 | -56.33 | 35.49 | 2.48 | 336.48 | 0 | 0.00 | 0 | 387.09 | 28.67 | 310.62 | 98.04 |
| 2019 (6) | 0.32 | 0.5 | 3.0 | -33.33 | 34.63 | -26.69 | -91.52 | 0 | 0.00 | 0 | 300.83 | 9.82 | 156.85 | 44.32 |
| 2018 (5) | 0.32 | 59.41 | 4.5 | 350.0 | 47.24 | 11.49 | 75.62 | -26.02 | 0.00 | 0 | 273.93 | -35.89 | 108.68 | -58.24 |
| 2017 (4) | 0.20 | -19.02 | 1.0 | -64.41 | 42.37 | 34.0 | 102.21 | -86.39 | 0.00 | 0 | 427.29 | 20.05 | 260.28 | -7.16 |
| 2016 (3) | 0.25 | 66.96 | 2.81 | 0 | 31.62 | 21.48 | 751.02 | 0 | 0.03 | 0 | 355.92 | -45.43 | 280.35 | -53.17 |
| 2015 (2) | 0.15 | -38.22 | 0 | 0 | 26.03 | 7.03 | 0.00 | 0 | 0.00 | 0 | 652.23 | 55.57 | 598.65 | 68.21 |
| 2014 (1) | 0.24 | -18.54 | 0 | 0 | 24.32 | -8.81 | 0.00 | 0 | 0.00 | 0 | 419.25 | 23.21 | 355.89 | 38.17 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.17 | 78.99 | 2.47 | 1.0 | -66.67 | 0 | 504.18 | 22.87 | 26.35 | 0.00 | 0 | 0 | 516.18 | -45.94 | -7.31 | 469.88 | -46.07 | -1.95 |
| 23Q4 (19) | 0.10 | 38.37 | 50.16 | 3.0 | 0 | 0 | 410.33 | -85.73 | 67.05 | 0.00 | 0 | 0 | 954.78 | -33.57 | -38.54 | 871.32 | -33.19 | -33.83 |
| 23Q3 (18) | 0.07 | -51.62 | -4.04 | 0 | 0 | 0 | 2874.63 | 72.07 | 53.93 | 0.00 | 0 | 0 | 1437.22 | 116.86 | 3.0 | 1304.09 | 122.1 | 11.17 |
| 23Q2 (17) | 0.14 | -14.49 | -22.46 | 0 | 0 | 0 | 1670.59 | 318.65 | -15.62 | 0.00 | 0 | 0 | 662.74 | 19.01 | 28.98 | 587.16 | 22.53 | 40.85 |
| 23Q1 (16) | 0.17 | 162.3 | -21.96 | 0 | 0 | 0 | 399.04 | 62.45 | -79.33 | 0.00 | 0 | 0 | 556.90 | -64.15 | 26.66 | 479.21 | -63.61 | 29.84 |
| 22Q4 (15) | 0.06 | -11.58 | -73.17 | 0 | 0 | 0 | 245.64 | -86.85 | -84.73 | 0.00 | 0 | 0 | 1553.42 | 11.33 | 324.34 | 1316.85 | 12.26 | 440.2 |
| 22Q3 (14) | 0.07 | -60.91 | -70.66 | 0 | 0 | 0 | 1867.49 | -5.67 | -1.7 | 0.00 | 0 | 0 | 1395.32 | 171.55 | 263.09 | 1173.02 | 181.39 | 346.12 |
| 22Q2 (13) | 0.18 | -13.94 | -43.18 | 0 | 0 | 0 | 1979.80 | 2.55 | 57.1 | 0.00 | 0 | 0 | 513.83 | 16.86 | 87.7 | 416.87 | 12.95 | 95.79 |
| 22Q1 (12) | 0.21 | -9.82 | -15.44 | 0 | 0 | 0 | 1930.64 | 20.05 | 188.4 | 0.00 | 0 | 0 | 439.68 | 20.1 | 24.85 | 369.08 | 51.41 | 30.69 |
| 21Q4 (11) | 0.24 | -3.31 | 6.92 | 0 | 0 | -100.0 | 1608.24 | -15.35 | 156.97 | 0.00 | 0 | 0 | 366.08 | -4.74 | -5.43 | 243.77 | -7.29 | -21.52 |
| 21Q3 (10) | 0.24 | -24.29 | -7.53 | 0 | 0 | -100.0 | 1899.79 | 50.76 | 291.88 | 0.00 | 0 | 0 | 384.29 | 40.38 | 7.57 | 262.94 | 23.49 | 53.6 |
| 21Q2 (9) | 0.32 | 28.1 | 10.97 | 0 | 0 | -100.0 | 1260.18 | 88.25 | 1096.75 | 0.00 | 0 | 0 | 273.75 | -22.27 | -13.97 | 212.92 | -24.6 | 5.32 |
| 21Q1 (8) | 0.25 | 14.03 | -9.61 | 0 | -100.0 | -100.0 | 669.43 | 6.97 | 1058.99 | 0.00 | 0 | 0 | 352.16 | -9.02 | 0.88 | 282.40 | -9.09 | 31.83 |
| 20Q4 (7) | 0.22 | -16.38 | -30.79 | 1.31 | -10.27 | -56.33 | 625.84 | 29.1 | 24734.92 | 0.00 | 0 | 0 | 387.09 | 8.36 | 28.67 | 310.62 | 81.46 | 98.04 |
| 20Q3 (6) | 0.26 | -9.14 | -19.37 | 1.46 | -57.31 | -41.6 | 484.79 | 360.39 | 2014.22 | 0.00 | 0 | 0 | 357.23 | 12.26 | 22.45 | 171.18 | -15.33 | 45.36 |
| 20Q2 (5) | 0.29 | 4.34 | -15.68 | 3.42 | 33.07 | 3.64 | 105.30 | 82.31 | 747.14 | 0.00 | 0 | 0 | 318.21 | -8.85 | 15.69 | 202.17 | -5.62 | 91.32 |
| 20Q1 (4) | 0.28 | -12.68 | 0.0 | 2.57 | -14.33 | 0.0 | 57.76 | 2192.06 | 0.0 | 0.00 | 0 | 0.0 | 349.10 | 16.05 | 0.0 | 214.21 | 36.57 | 0.0 |
| 19Q4 (3) | 0.32 | -2.59 | 0.0 | 3.0 | 20.0 | 0.0 | 2.52 | -89.01 | 0.0 | 0.00 | 0 | 0.0 | 300.83 | 3.12 | 0.0 | 156.85 | 33.19 | 0.0 |
| 19Q3 (2) | 0.33 | -4.99 | 0.0 | 2.5 | -24.24 | 0.0 | 22.93 | 84.47 | 0.0 | 0.00 | 0 | 0.0 | 291.73 | 6.06 | 0.0 | 117.76 | 11.44 | 0.0 |
| 19Q2 (1) | 0.34 | 0.0 | 0.0 | 3.3 | 0.0 | 0.0 | 12.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 275.06 | 0.0 | 0.0 | 105.67 | 0.0 | 0.0 |
